Enterprise Accounting Standards - Application Guide (Including Enterprise Accounting Standards and Accounting Codes)

Author: Editorial Committee of Enterprise Accounting Standards
Publisher:
Publish Date: 2006-11-01
Features: The Ministry of Finance issues the notice on printing and distributing the "Application Guide for Enterprise Accounting Standards": According to the "Basic Standards for Enterprise Accounting Standards" (Ministry of Finance Order No. 33) and the "Ministry of Finance Notice on Issuing the 38 Specific Standards for Enterprise Accounting Standards" (No. [2006] 3), our department has formulated the "Application Guide for Enterprise Accounting Standards" and hereby issues it. It shall be implemented in the scope of listed companies starting from January 1, 2007, and encourages other enterprises to adopt it. Enterprises implementing the "Application Guide for Enterprise Accounting Standards" shall no longer execute the current standards, "Enterprise Accounting System," "Accounting System for Financial Enterprises," various professional accounting methods, and problem-solving notes.
Attachment: Application Guide for Enterprise Accounting Standards.